Cheyenne Inc. had beginning inventory of $11,300 at cost and $21,500 at retail. Net purchases were $136,396 at cost and $186,600 at retail. Net markups were $9,100, net markdowns were $6,600, and sales revenue was $133,500. Compute ending inventory at cost using the conventional retail method. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory using the conventional retail method $